REVENUE RULE 92-4
1992-1 C.B. 435, 1992-3 I.R.B. 24.
Internal Revenue Service
Revenue Ruling
OBSOLETE REVENUE RULINGS
Published: January 21, 1992
Section 7805. Rules and Regulations, 26 CFR 301.7805-1: Rules and Regulations
Obsolete revenue rulings. Certain revenue rulings involving the repealed tax on the sale of lubricating oils are declared obsolete. [Full text this issue.]
The Internal Revenue Service is continuing its program of reviewing revenue rulings in the Internal Revenue Bulletin to identify and publish lists of those revenue rulings that, although not specifically revoked or superseded, are no longer considered to be determinative because (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by statute, regulations, or a subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations.
This revenue ruling publishes a list of revenue rulings dealing with the tax imposed on the sale of lubricating oils by former section 4091 of the Internal Revenue Code, which was repealed for articles sold after January 6, 1983, by section 515(a) of the Highway Revenue Act of 1982, 1983-1 C.B. 405, 412. The listed revenue rulings have been identified under the Service's review program as no longer being determinative.
Accordingly, the revenue rulings listed below are hereby declared obsolete.
| Rev.Rul. # C.B. Citation | Rev.Rul. # C.B. Citation |
| 57-204 1957-1, 371 57-251 1957-1, 372 58-81 1958-1, 406 58-106 1958-1, 406 58-439 1958-2, 778 58-467 1958-2, 779 58-477 1958-2, 782 59-134 1959-1, 322 59-204 1959-1, 358 59-300 1959-2, 282 61-148 1961-2, 175 |
62-51 1962-1, 218 64-243 1964-2, 422 66-276 1966-2, 505 68-108 1968-1, 561 68-253 1968-1, 472 70-55 1970-2, 225 74-200 1974-1, 312 75-510 1975-2, 431 77-104 1977-1, 336 77-394 1977-2, 477 79-169 1979-1, 349 82-77 1982-1, 211 |
The Service will continue to review other revenue rulings relating to excise tax matters to ascertain those that, for the reasons stated above, are inapplicable to future transactions. Therefore, failure to include any particular revenue ruling in the above list should not be construed as an indication that the revenue ruling necessarily is determinative with respect to future transactions.
DRAFTING INFORMATION
The principal author of this revenue ruling is John M. Lass of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact John M. Lass on (202) 377-6073 (not a toll-free call).
Rev. Rul. 92-4, 1992-1 C.B. 435, 1992-3 I.R.B. 24.